Doskonalenie jakości samooceny audytu wewnętrznego w jednostkach sektora finansów publicznych
The Improving the Quality of the Self-assessment of the Internal Audit in the Public Finance Sector Units

Summary/Abstract: Purpose – The presentation of selected aspects of the improving quality of the internal audit in the public finance sector units. Design/methodology/approach – Applied research methods: analysis of literature, surveys carried out in the public finance sector units, analysis of results and conclusion. Findings – The article presents the results of the surveys that were carried out in selected public finance sector units in Greater Poland Voivodeship in 2016. Originality/value – The article presents the issues concerning of the need to improve the quality of the internal audit on the basis of the opinion of management of the public finance sector units.

• Details
• Contents